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課程名稱 |
會計學甲一上
Accounting (a)(Ⅰ)(1) |
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開課學期 |
102-1 |
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授課對象 |
財務金融學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1003 |
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課程識別碼 |
702E10111 |
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班次 |
06 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
管二205普203 |
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備註 |
本課程以英語授課。週三為實習課。
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/10212013Fall_fin |
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課程簡介影片 |
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核心能力關聯 |
本課程尚未建立核心能力關連 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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課程目標 |
The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements. |
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
• Textbook Financial Accounting, IFRS Edition, 2e. (2013)
• Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
• Publisher John Wiley & Sons, Inc.
• ISBN-13 978-1118-28590-9
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第八版, 2013年7月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第五版，2011年，東華書局。
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-Term I |
25% |
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2. |
Mid-Term 2 |
25% |
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3. |
Final Exam |
25% |
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4. |
Quizzes |
10% |
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5. |
Tutorial Session |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/09,9/11 |
Introduction |
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第2週 |
9/16,9/18 |
Ch. 1 Accounting in Action |
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第3週 |
9/23,9/25 |
Ch. 1 (continued)/
Ch. 2 The Recording process
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第4週 |
9/30,10/02 |
Ch. 2 The Recording process |
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第5週 |
10/07,10/09 |
Ch 3. Adjusting the accounts |
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第6週 |
10/14,10/16 |
Ch 3. (continued)/
Ch 4. Completing the accounting cycle
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第7週 |
10/21,10/23 |
Ch 4. Completing the accounting cycle |
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第8週 |
10/28,10/30 |
Mid-Term I (Ch. 1~Ch. 4) |
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第9週 |
11/04,11/06 |
Ch.5 Accounting for Merchandising Operations |
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第10週 |
11/11,11/13 |
Ch 5. (continued) |
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第11週 |
11/18,11/20 |
Ch 6. Inventories |
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第12週 |
11/25,11/27 |
Ch 6. (continued) |
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第13週 |
12/02,12/04 |
Mid-Term II (Ch. 5 and Ch. 6) |
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第14週 |
12/09,12/11 |
Ch.7 Internal Control and cash |
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第15週 |
12/16,12/18 |
Ch.7 Internal Control and cash |
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第16週 |
12/23,12/25 |
Ch. 8 Accounting for Receivables |
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第17週 |
12/30,1/01 |
Ch. 8 Accounting for Receivables |
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第18週 |
1/6, 1/08 |
1/08 Final Exam |
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